Burlington Public Library

The specific ownership tax (SOT) is assessed on motor vehicles annually and is calculated based on a vehicle's value and age.

Traffic congestion has a negative impact on the economy and the environment. Vehicles are the second largest source of greenhouse gas emissions and one of the two main contributors to ozone pollution, and growth in vehicles miles traveled (VMT) leads to increased emissions. The rise in VMT contributes to the worsening air quality problem. Therefore, the State of Colorado must develop methods to manage and reduce overall transportation demand on the...